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TMI Blog2017 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the appellant is registered with Service Tax department for providing airlines services. During the course of audit, it was observed by the Service Tax Department that the appellant had taken Cenvat credit in relation to the services used in its Hyderabad office, which was not registered under the Service Tax statute at the material time. Thus, taking of Cenvat credit on the services in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the adjudicating authority, there was no question of payment of any interest, for the reason that interest is compensatory in character and the same is required to be paid, when the duty or service tax has not been paid within stipulated time. It is his submission that since there is no adjudication demand in this case, interest cannot be levied on the appellant. He further submits that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered, they could take Cenvat Credit in respect of the input service received during that period. There is no dispute that the earlier the appellants Bombay branch had service tax registration and subsequently when the Delhi branch started operating, for some period there was no separate registration till the centralized registration was obtained in respect of Delhi branch. There is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for wrong Cenvat Credit. The interest demands are, therefore, set aside and the impugned order stands modified to this extent. Both the appeals stand disposed of as above."
6. In view of above, I do not find any merits in the impugned order. Accordingly, after setting aside the same, I allow the appeal in favour of the appellant.
(Dictated & pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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